Some miscellaneous business items defy classification. They do necessarily fall into categories for which there is a line on the tax return. Still, you may be able to deduct them.
Some of the deductions in this chapter apply only to individuals; others apply only to corporations. Review all of the categories to see which deductions may apply to you. Checklists of deductible and nondeductible expenses are found in (see Table 22.3, page 478).
For more information on other business expenses, see IRS Publication 535, Business Expenses.
You generally can deduct any business expense if it is considered ordinary ...